PART690. SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX  


§ 690.101. Nature of the Salem Civic Center Retailers' Occupation Tax
§ 690.105. Registration and Returns
§ 690.110. Claims to Recover Erroneously Paid Tax
§ 690.115. Jurisdictional Questions
§ 690.120. Incorporation of Retailers' Occupation Tax Regulations by Reference
§ 690.125. Penalties, Interest and Procedures
§ 690.130. Effective Date
SOURCE: Adopted at 21 Ill. Reg. 2390, effective February 3, 1997; amended at 25 Ill. Reg. 8260, effective June 22, 2001; emergency amendment at 38 Ill. Reg. 4138, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14398, effective June 25, 2014; expedited correction at 38 Ill. Reg. 21987, effective June 25, 2014.

Notation

AUTHORITY: Implementing Section 245-12 of the Salem Civic Center Law of 1997 [70 ILCS 200/245-12] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-95].